https://www.taxtmi.com/caselaws?id=43427 Copper scrap imported under the pre-1981 Central Excise Tariff raised a classification dispute between Item 68 and Item 26A, with the Bench noting that other High Courts had considered the issue and that an earlier Division Bench view of the same Court was in conflict. The Court expressed a prima facie view that the earlier decision required reconsideration and framed the tariff classification question for consideration by a larger Bench. No final ruling on excise duty liability or tariff classification was made, and the papers were directed to the Chief Justice for appropriate orders. en-us Fri, 28 Aug 1992 00:00:00 +0530 Fri, 18 Jun 2010 10:10:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43427 Copper scrap imported under the pre-1981 Central Excise Tariff raised a classification dispute between Item 68 and Item 26A, with the Bench noting that other High Courts had considered the issue and that an earlier Division Bench view of the same Court was in conflict. The Court expressed a prima facie view that the earlier decision required reconsideration and framed the tariff classification question for consideration by a larger Bench. No final ruling on excise duty liability or tariff classification was made, and the papers were directed to the Chief Justice for appropriate orders. Case-Laws Customs Fri, 28 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43427